Instructions of 1889.
For instance on sale of Government property The Auctioneers fees are deducted from the gross receipts and only the net amount is brought to revenue.
In the money order transactions with the United Kingdom, the Commission received from the Public is added to the money orders payable by the Public to the United Kingdom, and from the total the commission payable to the United Kingdom is deducted, the balance only being brought to account as revenue.
In the general transactions between the Post Office here and the General Post Office in London, the net amount payable to London appears in the accounts.
103 Post Office charges only.
The proper method of dealing with the sums would appear to be: Sums due to the Colony to be carried to account as revenue, and the sums due by the Colony to be treated as expenditure.
In future the Treasury instructions should be strictly complied with. I am forwarding a copy of this letter to the Comptroller and Auditor General.
I have some doubt on the matter as regards the proposals made in this letter, specifically in relation to Clause 420, 33, 734 of the Magistrates Court.